Audit firm rotation and audit quality: a literature review
The purpose of the paper is to create a bibliometric analysis of studies published in the Web of Science database on audit rotation (AR). In order to capture the effects of the EU audit reform on this topic, the period analysed has been divided in two intervals, 2007 – 2013 and 2014 – 2020. It has b...
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| Format: | Article |
| Language: | English |
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Institutul de Studii Financiare
2022-11-01
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| Series: | Revista de Studii Financiare |
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| Online Access: | https://revista.isfin.ro/en/2022/11/07/audit-firm-rotation-and-audit-quality-a-literature-review/ |